Andrea Lopez-Luzuriaga

Research

Peer-reviewed publications:

• "Pollution or crime: The effect of driving restrictions on criminal activity"
  with Paul E. Carrillo and Arun S. Malik
  Journal of Public Economics, v164, p50-69, 2018 (link)
  Working paper version (pdf)

• "Compliance spillovers across taxes: The role of penalties and detection"
  with Carlos Scartascini
  Journal of Economic Behavior & Organization, v164, p518-534, 2019 (link)

• "Detecting Envelope Wages with E-billing Information"
  with Mónica Calijuri, Carola Pessino, Simeon Schachtele, Ubaldo González, Carla Chamorro
  International Tax and Public Finance, 2023 (link)

Working papers:

• "Less is more? Limits to itemized deductions and tax evasion"

  Compliance with taxes, and other regulations, are based partly upon fear of audit; this fear is more effective when conditions triggering an audit are unknown to the taxpayer. In this paper, I show that imposition of an itemizing requirement can be interpreted by taxpayers to mean that returns claiming deductions lower than the itemizing threshold are less likely to be audited. The rational response by taxpayers is to increase their claimed deductions, potentially leading to overall loss of revenue. Thresholds for reporting requirements (in taxation or other regulatory settings) must be chosen carefully, to avoid unintended consequences.
  (pdf)

• "Willing but unable to pay? The role of gender in tax compliance"
  with Carlos Scartascini (link)

• "Financial literacy among high school students in the United States: Evidence from the 2012 Programme for International Student Assessment (PISA)"
  with Annamaria Lusardi
  European Investment Bank Working Paper, 2016 (pdf)

Works in progress:

• "When the taxman shutters the store next door"

• "Pace and depth of tax reform"
  with Mariana Blanco and Carlos Scartascini